ascertained goods 确定物 ; 定的货物
If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount.
企业销售商品涉及现金折扣的，应当按照扣除现金折扣前的金额确定销售商品收入金额。
The significance of distinguishing specific goods from ascertained goods is that the rules applied to them are different.
区分特定物和待确定货物的意义在于，两者运用的规则不同。
If any trade discount in selling goods is concerned, the revenue incurred by selling goods shall be ascertained in accordance with the amount after the deduction of the trade discount.
企业销售商品涉及商业折扣的，应当按照扣除商业折扣后的金额确定销售商品收入金额。
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